Occasional Rental:
Occasional rental, which came into effect in January 2010, is governed by an amendment to the Act of June 21, 2001, on the protection of tenants’ rights, the municipal housing stock, and changes to the Civil Code. It introduced the institution of occasional rental.
An occasional rental agreement is a special type of lease agreement that secures the rights of the lessor. It must meet the following conditions:
- The tenant’s declaration is drawn up in the form of a notarial deed, specifying their exact place of residence, to be used after the termination of the residential lease agreement.
- The tenant commits to vacate and return the property to the owner upon the expiration of the lease.
- Only individuals who do not conduct a business involving property rental can enter into this type of agreement.
- Reporting to the tax office is required when entering into an occasional rental agreement, and the property owner is responsible for paying the rental tax.
- The agreement must be concluded for a specified period, not exceeding 10 years.
- Occasional rental applies only to residential properties that are privately owned. The legislator reserves occasional rental solely for individuals for whom renting is a supplementary source of income, not their primary source of income.
In accordance with current rates, the cost of preparing and notarizing an occasional rental agreement is within the range of PLN 200. The cost is typically shared equally between the parties, or it is borne by the lessor.
Institutional Rental:
Institutional rental is designed for individuals who conduct a business involving property rental. The institutional rental agreement must meet the following conditions:
- The agreement must be concluded for a specified period, not exceeding 10 years.
- A declaration from the tenant, drawn up in the form of a notarial deed, must be attached to the agreement. In this declaration, the tenant voluntarily agrees to enforcement measures and the handover of the property used under the institutional rental agreement.
- The security deposit is limited to six times the monthly rent for the property, calculated based on the rental rate applicable on the date of entering into the institutional rental agreement.
- The tenant must vacate the property within 14 days after the expiration or termination of the rental agreement.
- The institutional rental agreement must be in written form to be valid.
An occasional rental agreement is complemented by attachments specified in the law. Under these conditions, the agreement for occasional rental is valid:
- A declaration must be made in the form of a notarial deed in which the tenant submits to enforcement and undertakes to vacate the property within the specified time upon the request of vacating the premises.
- The tenant must identify another property where they could reside in case of enforcement.
- A declaration by the owner of the property or the person with the legal title to the property must express consent to the tenant’s residence after eviction.
- The owner must notify the head of the tax office, relevant to the place of residence, of the conclusion of the rental agreement within 14 days from the commencement of the rental.
Occasional Rental and Security Deposit:
Entering into an occasional rental agreement can be contingent upon the tenant paying a security deposit. This is aimed at covering rental-related obligations due on the day of vacating the premises, as well as any enforcement costs in case of a vacating obligation. The security deposit must not exceed six times the monthly rent for the property, calculated according to the rental rate in effect on the date of concluding the rental agreement.